AUDITOR PEMERINTAH PADA BADAN PENGAWASAN KEUANGAN DAN PEMBANGUNAN PERWAKILAN BPKP PROVINSI KALIMANTAN TIMUR
Abstract
This study aims to determine whether the factors that consists of audit experience, knowledge, the stress of work, and reward influence the government auditor independence. This study uses primary data obtained from the questionnaire. Population in this study as 103 government auditors as worked on Badan Pengawasan  Keuangan  dan  Pembangunan  Perwakilan  BPKP  Provinsi Kalimantan Timur with a total sample of 33 government auditors. Analysis tools using multiple regression formula and hypothesis testing is done by testing the feasibility of the model (statistical test F) and individual significance test (test statistic t). The result indicates that from simultaneous hypothesis test there is a positive relationship between the audit  experience,  knowledge,  the stress of work,  and reward to the government  auditor  independence.  The result  from individual  significance test find out that: (1) the audit experience does not give any influence to the government auditor independence, (2) there is a positive relationship between the kowledge to the government auditor independence, (3) the stress of work does not give any influence to the government auditor independence, and (4) reward does not give any influence to the government auditor  independence  on  Badan  Pengawasan  Keuangan  dan  Pembangunan Perwakilan BPKP Provinsi Kalimantan Timur.
 Keyword: Audit experience, Knowledge, The stress of work, Reward, and Government auditor independence
DOI: https://doi.org/10.30872/jakt.v12i1.33
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Copyright (c) 2015 Nur Aini
Editorial Address
Akuntabel: Jurnal Akuntansi dan Keuangan
Faculty of Economics and Business, Mulawarman University
Jl. Tanah Grogot No.1 Samarinda Kalimantan Timur 75119
Email: jakt.feb.unmul@gmail.com
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